Download or read book A Proposal for Certain Changes in the Federal Income Tax Law written by Andrew Barr and published by . This book was released on 1924 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Tax Project Subchapter K proposals for changes in the rules for taxation of partners written by American Law Institute and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Tax Project Subchapter K Proposals for changes in the rules for taxation of partners March 27 1979 written by American Law Institute and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Reform Proposals written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1985 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Written Proposals on Tax Simplification written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1990 with total page 1204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Tax Project Subchapter K Tentative Draft written by American Law Institute and published by . This book was released on 1979 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Report on Proposals as to Changes in the Federal Income and Gift Tax Laws and as to Relieving the Congestion of the Tax Court Docket written by Association of the Bar of the City of New York. Committee on Taxation and published by . This book was released on 1953 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Description and Analysis of Proposals to Replace the Federal Income Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1995 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.

Download or read book Impact of Tax Reform and Simplification Proposals on Small Business written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1985 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The President s Tax Proposals to the Congress for Fairness Growth and Simplicity written by United States. President (1981-1989 : Reagan) and published by . This book was released on 1985 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proposal to Reform the Like Kind and Involuntary Conversion Rules In Light of Fundamental Tax Policies written by Fred B. Brown and published by . This book was released on 2008 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Almost from the beginning of the federal income tax, the law has contained two nonrecognition provisions that have undergone relatively little change: the like kind rule and the involuntary conversion rule. Commentators have questioned the policy grounds for the like kind rule in general, and for some of its particular features, such as the exchange requirement. Congress and its staffers have also noted the complexity caused by certain aspects of the rule and have enacted or proposed remedial changes in this regard. The involuntary conversion rule also contributes to the complexity of the tax system given the fact-intensive analysis that it requires. Perhaps more fundamentally, the two nonrecognition rules generally use different standards for determining eligible replacement property, an apparent inconsistency that occasionally catches the attention of both Congress and commentators.This article seeks to improve the like kind and involuntary conversion rules, that is, make the provisions more rational and less complex, by analyzing them in light of the fundamental tax policies of efficiency, equity, and administrability. The product of this effort is a simpler, more rational and more unified approach for granting nonrecognition treatment to voluntary and involuntary dispositions of property. The article's recommendations include (i) the use of the like kind standard to determine eligible replacement property under both the like kind and involuntary conversion rules, along with narrowing the like kind standard for real property by employing a categorization approach modeled on the real property classifications used for depreciation purposes; (ii) the use of an express rollover mechanism under the like kind rule; and (iii) the use of a single, rather than bifurcated, period for replacing assets under the like kind rule.

Download or read book General Explanations of the Administration s Revenue Proposals written by United States Dept of the Treasury and published by Palala Press. This book was released on 2018-03-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Federal Tax Reform written by Nick Khouri and published by . This book was released on 1986 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The President s Tax Proposals to the Congress for Fairness Growth and Simplicity written by United States. President (1981-1989 : Reagan) and published by . This book was released on 1985 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: General explanation.

Download or read book Proposals for Changes in Federal Income Tax Administration written by Andrews and published by . This book was released on 1924 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Changes in the Minimum Income Tax and Limits on Itemized Deductions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1975 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book President s Tax Proposal written by and published by . This book was released on 1985 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: